Business Income Research Articles

Analysis of Vegetable Farmers' Business Income in Bungi District, Baubau City

The food crop subsector plays a strategic role in the lives of most Indonesian people, including vegetable crops. Vegetable crops play an important role as a source of income that can meet the living needs of farmers in the Bungi District. Analysis of vegetable farmers' business income as a first step in determining attitudes towards growing vegetables. In general, vegetable farmers in Bungi District have not calculated their income or capital in detail. This research aims to find out how much income vegetable farmers in Bungi District earn. This research uses a survey method, namely an analytical approach quantitative descriptive. The population and sample in this study were 77 vegetable farmers who were divided into 3 groups. Data collection techniques were carried out using observation, interviews, and documentation. The research results show that a) a new farmer group has emerged, numbering 13 people, with an average net income per planting season of between IDR 2,048,256-IDR 24,3311,000; b) the Mulya Sari farmer group, totaling 17 people, has an average net income per season between Rp. 2,288,372-Rp. 34,562,294; 3) the Mekar Sari II farmer group, totaling 47 people, with a net income per season of IDR 2,223,149 - IDR 35,697,043. So vegetable farmers in Bungi District are said to be feasible and successful when compared to Southeast Sulawesi's UMP of 2,758,984, and vegetable farming is also very efficient (R/C > 1) there.

Trends and drivers of income inequality in the Philippines, Thailand, and Viet Nam since the early 2000s: A decomposition analysis

Income inequality has moderated in the Philippines, Thailand, and Viet Nam, three middle income countries in Southeast Asia, over the past two decades, with multiple factors at play. In each country, wage, nonfarm business income, and overseas remittance concentrations declined as less well-off households increasingly engaged in better-paying activities. In Thailand and Viet Nam, transfer incomes became more pro-poor and better targeted. Major contributors to lower income inequality also included a narrowing in regional disparity and a reduction in the urban-rural income gap, and, in the Philippines and Thailand, a fall in the education premium. This recent trend of moderating income inequality might be the combined outcome of rising income opportunities generated by structural transformation and government policies promoting social inclusion. Nonetheless, income inequality remains high, especially in the Philippines and Thailand. More policy efforts are needed to make growth more inclusive.

Peningkatan Kemampuan Manajemen Risiko Pelaku UMKM Sidayu untuk Meningkatan Pengelolaan Bisnis dan Pendapatan

Business management management cannot be avoided from risks in the form of pure risks and speculative risks. Risk can be associated with the possibility of losses from unwanted adverse events or unexpected events. The problem of MSMEs, especially in Sidayu District, Gresik Regency, is that many MSME actors have not implemented risk management in their businesses. Therefore, this community service activity is carried out to provide education to Sidayu MSME actors to pay attention to the risks that exist in the process of managing their business. From the results of community service activities, they can implement risk management and improve risk management management in their businesses. With the implementation and improvement, it can be used as a means to improve business management and income.

Money for operator: the impact of linked agricultural subsidy on incomes

The reform of China’s “three subsidies” has shifted the method of subsidization from payment based on the contracted area to payment based on the actual operational area. Within this context, studying the income-generating impact of the “three subsidies” holds significant practical relevance. Using data from the 2018 China Labor-force Dynamic Survey, this paper employs basic estimation, mediating effect, and moderating effect models to analyze the heterogeneity of agricultural subsidies’ impact on rural household income, the mediating effect of agricultural mechanization, and the moderating effect of operation scale. Our findings indicate that agricultural subsidies, known as the “three subsidies”, have increased total rural household income and agricultural income while decreasing wage income. However, they have shown no significant impact on business income. Notably, agricultural subsidies have significantly elevated the income of food-producing households, with agricultural mechanization partially mediating this effect. Operation scale positively moderates the impact of agricultural subsidies on rural household income and agricultural mechanization. Heterogeneity analysis indicates that agricultural subsidies have a more significant impact on rural household income among agricultural producers in the eastern region.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PADA PELAKU USAHA MIKRO DI KOTA BATAM

This research was conducted with the aim of analyzing factors that can influence the income of micro business actors in Batam City. The population in this study were all micro businesses registered with the Sekupang Batam cooperative body. Meanwhile, samples were taken using the Slovin formula. Hypothesis testing in this research was carried out using instrument tests consisting of validity tests and reliability tests, then descriptive analysis tests. The classic assumption test consists of the normality test, multicollinearity test and heteroscedasticity test. Apart from that, it also uses multiple linear regression tests, simultaneous tests (F test), partial tests (t test) and determination tests (R2 test). The results of this research show that partially business capital has a significant effect on business income, while business scale has a negative but not significant effect on business income. Meanwhile, simultaneously business capital and business scale have a significant influence on business income.

ANALISIS KELAYAKAN USAHA BROILER DI PETERNAKAN MAHMUDDIN DESA TATAKAN KECAMATAN TAPIN SELATAN KABUPATEN TAPIN

This research was conducted at Mr. Mahmuddin's broiler farm located in Tatakan Village, South Tapin District, Tapin Regency. The research began in January to May of 2024. This research aims to study the income level of broiler chicken business with a partnership pattern and to determine the feasibility of broiler chicken business with a partnership pattern on Mahmuddin Farm in Tatakan Village, South Tapin District, Tapin Regency. The components used in evaluating business feasibility include production costs, revenue, and business income obtained from broiler farming. Parameters measured are using cost benefit analysis indicators which include: R/C Ratio, B/C Ratio, BEP, and Performance Index (IP) parameters. The results showed that the feasibility analysis of a broiler livestock business with a business scale of 41,165 heads for four periods was profitable as an agribusiness-oriented business where the profit earned was Rp. 60,996,439 in four periods, and feasible to develop with a value of R / C ratio of 1,06 and B / C ratio of 0.06. BEP analysis shows that the amount of production is higher than the production BEP value (Production>BEP Production) which is 58,195.01 kg for 4 periods and the price BEP is still lower than the set at Rp. 23,408-/kg so that it has met the empirical standards in the break-even analysis calculation. As for the assessment using the Performance Index (IP) parameter in the first period is 547, second 269, third 550, and in the last period 888. This shows that Mr. Mahmuddin's broiler farm business located in Tatakan Village, South Tapin District, Tapin Regency is feasible to continue or develop.

The Effect of Business Capital, Length of Business, Working Hours and Business Location on Micro-scale Business Income in Udayana Park, Mataram City

This research was conducted at Udayana Park, Mataram City and aims to analyse the effect of business capital, length of business, working hours, and business location on micro-scale business income in Udayana Park, the data used in this study are primary data, obtained through observation, questionnaires, and documentation on objects that are relevant to this research. The results showed that the test results, business capital partially had a significant effect on business income (0.0011 <0.05). Duration of business has a significant effect on business income (0.0445 <0.05), then the variable working hours has a significant effect on income (0.0031 <0.05). While the business location has no significant effect on business income (0.9162> 0.05), then the results of the f test simultaneously show that the variables of business capital, length of business, working hours, and business location have a significant effect on micro-scale business income in Udayana Park, Mataram City. The results of the Adjusted R-squared calculation obtained a value of 0.352577 or 35.2%. This means that the contribution of business capital variables, length of business, working hours, and business location to micro-scale business income in Udayana Park, Mataram City is 35.2%, the remaining 64.8% is determined by other variables outside this study.

Taxable Business Income in Palestine: Tax Treatment in Palestine for Depreciation Expense for Assets vs. Accounting Treatment According to International Accounting Standards

Accounting is the source of information that any facility's relevant body requires in order to make economic judgments because it arranges the facility's financial reports regularly. The administration, for example, benefits from financial accounting findings because it uses them to plan, direct, and supervise financial operations. Additionally, it oversees and decides on the affairs of lenders, investors, governmental organizations, and scientific research institutions [3] There is a need for unified accounting standards to govern measuring and releasing information whenever financial reports are made in the age of globalization, the expansion of global marketplaces, and the beginning of the industrial revolution. Beneficiaries will be able to quickly compare them to assess and evaluate financial reports and make the most accurate decisions. In 1973, the International Accounting Standards Committee (IASC) issued the first international standards, the International Accounting Standards (IAS). They also wanted to make global business comparisons easier, increase transparency, and restore faith in financial reports. Later, the International Financial Reporting Standards (IFRS) replaced the International Accounting Standards (IAS) [9]. Moreover, the primary goals of commercial accounting and taxation are not the same. The former requires a straightforward representation of the actual data because it involves gathering information to monitor and make decisions; the latter—even though its primary goal is to increase revenue is frequently employed as a tool for the state's economic and social objectives [16]. The taxation reconciliation process often begins with the financial report's 'net income before taxation', unless there are special purpose financial reports that directly result in 'net [taxable] income'. Subsequently, this value is modified by a range of factors to provide 'net income' [6]. Net profit prepared according to international accounting standards, amending reports based on the approved income tax act to account for any liabilities in Palestine. The purpose of the research is to identify issues in the computation of taxable income in Palestine about which assessors and taxpayers have different opinions in Calculating the issue of depreciation assets and what is tax-recognized and what is not tax-accepted.

FACTORS AFFECTING THE INCOME OF THE SMALL FURNITURE INDUSTRY IN KENDARI CITY

The furniture industry has a fairly good development, so it will affect the income level of the craftsmen. The purpose of the study was to analyze the effect of capital, labor and total production on income. The research location is in Baruga District, Kendari City. The research focuses on the income of furniture industry entrepreneurs and the factors that influence it. The sample was selected using the census method, namely using the entire population as a sample. The sample was 36 wood industry entrepreneurs. The data analysis technique used is multiple linear regression. The results showed that 1) Jointly business capital, labor, and production on furniture business income in Baruga District, Kendari City have a significant effect on furniture business income. This is indicated by the test results Fhitung = 14.935 > ? = 0.05. (2) Business capital on furniture business income in Baruga Subdistrict, Kendari City has a significant effect on increasing the income of respondents' furniture business spread across Baruga Subdistrict, Kendari City. This is indicated by the results of the t test at the level of sign. 0.128 > ? = 0.05., (3) The number of workers on the income of the furniture business in Baruga District, Kendari City does not have a significant effect on increasing the income of the furniture business spread across Baruga District, Kendari City. This is indicated by the results of the t-test at the level of sign. 0.000> ? = 0.05 and (4) Furniture business production (x3) partially does not have a significant effect on increasing the income of furniture businesses scattered in Baruga District, Kendari City. This is indicated by the results of the t test at the sign level. 1,954 > ? = 0,05. This means that capital, labor, and total production simultaneously have a significant effect on the income of wood furniture industry entrepreneurs. Capital, labor, and raw materials partially have a positive and significant effect on the income of wood furniture industry entrepreneurs. This means that the greater the capital spent, the labor used and the amount of production owned, the greater the possibility of the amount of production produced, so that the income received is greater.

ANALYSIS OF COST OF PRODUCTION USING METHOD FULL COSTING AND VARIABLE COSTING AT THE COFFEE HOUSE ROOM IN 2022

This scientific writing aims to determine the calculation of the cost of goods produced at Ruwang Coffee House using the full costing and variable costing methods. Determination of the cost of goods produced is very important in determining competitive prices, so that the business can compete in the market and can increase business income. The data collection methods used in this research are interviews and observations. Interviews were conducted directly to business owners. This research uses quantitative data and the data used is primary data, where the data is obtained directly by Ruwang Coffee House. The data obtained in the form of the number of sales, raw material costs, labor costs, and factory overhead costs. From the research that has been done, the authors conclude that the calculation of the cost of goods produced using the full costing method has a greater value when compared to using the variable costing method, this is because the full costing method charges all factory overhead costs, the full costing method is better used than using the variable costing method.

Open innovation, overseas business income and the mediating effect of environmental, social and governance

AbstractWithin the context of the ‘go global’ strategy, for enabling enterprises to effectively form open innovation strategies to enhance overseas business income and assume environmental, social and governance (ESG) responsibilities and to explore the importance and operational mechanisms of ESG, this paper adopts a three‐step method to analyse the panel data of Chinese multinational enterprises from 2011 to 2019. The results indicate that adopting open innovation can improve overseas business income and environmental and social performance. The environment and society are two critical intermediary channels for the impact mechanisms of open innovation on overseas business income. Based on these findings, we make some recommendations for enterprises and external investors. This research also expands the current understanding of the correlation between open innovation, ESG and overseas operation activities, providing evidence on open innovation strategy for managers and verifying the vital role of ESG in enterprise operations.

The impact of internet use on entrepreneurial behavior and income: Evidence from Chinese rural households

China's low-income population is primarily mad up of farmers. Elevating their earnings is the key to realizing common prosperity. Based on the quasi-natural experiment of the "Broadband China" strategy, we applied the staggered double difference method to explore the impact of Internet use on the income of Chinese rural households. The findings indicate that Internet use can enhance the business income of rural households, whereas it does not have such significantly positive effects on other income. After mitigating endogeneity issues, the basic pattern of the effects remains. The heterogeneity analysis reveals that females and individuals with higher levels of education benefit more from the "Broadband China" policy. The mechanism results show that Income boosting effect may arise from improving rural entrepreneurship behavior.

Pengaruh Pemahaman Pencatatan Akuntansi Dan Kesiapan Modal Terhadap Efesiensi Pendapatan Usaha Sembako

To determine the influence of understanding accounting and capital readiness on the efficiency of basic food business income. Quantitative is a research method that uses data in the form of numbers and the collected data is analyzed using statistical formulas. The population that will be used in this research is MSME actors, especially basic food businesses registered with the Bayung Lencir District Cooperatives, Small and Medium Enterprises Service, totaling 100 MSME business actors. The classical assumption test is a prerequisite for multiple regression analysis, this test must be influenced so that the estimates of parameters and regression coefficients are not biased. In testing this class of assumptions, namely the normality test, multicollinearity test, heteroscedasticity test, autocorrelation test. Partially, accounting records have a more dominant influence than capital readiness in increasing income efficiency. This shows that understanding accounting records is very influential in increasing revenue efficiency and business sustainability, because by understanding accounting records, business actors can manage business finances and make decisions about managing their business easily.

Rising allowances, rising rates — Can growth arise through business income tax reform despite government debt limit?

The system of business income taxation consists of two instruments, namely a statutory tax rate and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when a trade-off prevails when each instrument is used individually.As will be shown in the paper, depreciation allowances have a more favorable trade-off between growth and net revenue in the long run compared to statutory business income tax rates. Thus, by rising depreciation allowances and the statutory tax rate at the same time, it is possible to both increase growth and fiscal space.In a model simulation calibrated to the German economy and tax system, an increase of the tax depreciation rate for all investments from 10% to 25% leads to a more than 2 percent GDP increase and more than 6 percent higher private investments in total. Whereas GDP and investment rise steadily over time, the government budget becomes negative in the short run. In the long run, the sign of the fiscal budget effect is determined by the indexation of government consumption to GDP. However, according to our findings, slight adjustments in the statutory business income tax rate could balance out these deficits and generate additional fiscal space.

Analisis Usaha dan Pemasaran Pembenihan Udang Windu (Penaeus monodon) di HSRT Windu Tirta Samudra Desa Tanjung Limau Kecamatan Muara Badak

Tiger shrimp farming is an aquaculture business associated with the rearing of shrimp from egg hatching until they are ready to be harvested for consumption. The amount of tiger shrimp production is highly dependent on the tiger shrimp hatchery process. This study was conducted with the aim to 1) Calculate the income of tiger shrimp hatchery business, 2) Analyze the feasibility of tiger shrimp hatchery business based on the criteria of Revenue Cost Ratio (RCR), Break Even Point (BEP), Payback Period, Return On Investman (ROI), and 3) Describe marketing channels, marketing margins, and farmer share in shrimp hatchery business. The sample method used was purposive sampling and snowball sampling. The results showed that tiger shrimp hatcheries in HSRT Windu Tirta Samudra earned an income of Rp.43,313,992/month. Based on the criteria of RCR, BEP, ROI and Payback Period (PP) tiger shrimp hatchery business is feasible to continue and run. Marketing of tiger shrimp seed forms level 0 and level 1 marketing channels, with a margin of Rp.2/head on level 1 marketing channels, and the farmer's share obtained is efficient because it is above 60%.

Examination of the position of cruise shipping in the post-season period at Lake Balaton

Water-based, waterfront tourism has always played an important role in the development of the tourism sector, water has been and still is an important attraction and contributes to regional development. In Hungary, Lake Balaton is the primary destination for waterfront tourism, offering a wide range of opportunities in this sector. Water-based, waterfront tourism is mainly concentrated in the high summer season, but there is an increasing range of opportunities in both the low and high season. In our research, we investigated the development of cruise tourism in Lake Balaton in the off-season, in the months of September-October 2023, by conducting in-depth interviews and questionnaire research. Our research has confirmed that this service is also in demand outside the high season. In the autumn, cruises add a special value to the experience, they can help to reduce seasonal fluctuations in tourism by offering attractive activities and also increase income for local businesses during the off-season.

Factors Influencing Tangerang City MSMEs' Financial Literacy

Financial literacy is the knowledge about financial product and services. It is also defined as financial management skills that one should have in order to reach financial welfare, especially for Micro, Small, and Medium Enterprises. The purpose of this study is to analyze the effects of income, educational level, gender, age, and length of business on the financial literacy level of MSMEs in Tangerang City. This study used quantitative methods and used Proportionate Stratified Random Sampling as the sampling technique with 100 MSMEs as a sample. It was conducted in 11 subdistricts in Tangerang City – Tangerang, Batuceper, Larangan, Karawaci, Cibodas, Cipondoh, Pinang, Ciledug, Karang Tengah, Neglasari, and Periuk. The study used Multiple Linear Regression as an analysis technique. Based on the analysis carried out using the SPSS application, the results showed that: (i) the financial literacy index of MSMEs in Tangerang City was an average of 76.15%; (ii) income has a positive and significant influence on financial literacy level on MSMEs in Tangerang City; (iii) education level has a positive and significant influence on the financial literacy level; (iv) gender has no significant influence on the financial literacy level; (v) age has a positive and significant influence on the financial literacy level; and (vi) the length of business has a positive and significant influence on financial literacy level. The implication of this study are: MSMEs can increase their financial literacy level by making monthly financial records using digital technology and increase their ability to adapt with financial technology. Cooperatives and Small and Medium Enterprise Office can conduct more financial literacy workshop and increase MSMEs’ access to technology and financial product and services in order to increase financial literacy level of MSMEs in Tangerang city so that MSMEs can reach financial welfare. Keywords: MSMEs, financial literacy, income, educational level, gender, age, and the length of business

EFEKTIVITAS DAN DAMPAK REVITALISASI PASAR TRADISIONAL TERHADAP PENDAPATAN PEDAGANG DAN JUMLAH KUNJUNGAN

One of the links in the company's business chain is the world center. The government aims to overcome the weaknesses of traditional markets by reviving traditional markets. The purpose of this study is to analyze the effectiveness and traces of the revival of traditional markets on business income and the number of visits to Pasar Anyar Sari Denpasar City. For this study, 152 respondents were selected from a total population of 590 using random sampling method. Descriptive analysis and two-dimensional differential test with paired samples were used as data analysis methods. Based on the results of the analysis and discussion, it can be interpreted that based on the income, process and output variables, it shows that the traditional market stimulation program at Anyar Sari Market is quite effective, namely 72.08 percent and traditional. The marketing stimulus program for Anyar Sari Market has had a positive impact on revenue and traffic of traders at Anyar Sari Market, Denpasar City. The effectiveness of the implementation of the traditional market revitalization program at Pasar Anyar Sari is quite effective. It is hoped that market leaders will continue to improve service and speed of response to various complaints from sellers.

Financial deepening does cause income growth of rural residents: Insights from the relationship between government and market in China

This paper examines the impacts of government-market relation (measured by the degree of marketization) on the link between financial deepening and income growth of rural residents. Using macro panel data covering a period from 2010 to 2021 across 31 provincial administrative regions in China, we create an interaction variable that captures the interplay between financial deepening and the degree of marketization. Employing a fixed effects model and a dynamic panel regression model, we derive three robust findings from the regression analysis: (1) the higher the degree of marketization, the stronger the promotion effect of financial deepening on the growth of rural residents' income, with a one-year lag effect; (2) the higher the degree of marketization, the stronger the promotion effect of financial deepening on the wage income of rural residents, with a one-year lag effect; (3) the higher marketization fails to create the promotion effects of financial deepening on the net business income and net property income of rural residents. These results suggest that financial deepening aimed at raising rural residents' incomes in provinces, where China's marketization has slowed down, stagnated, or retrogressed, will have difficulty reaching its goals, and that some of the financial and economic problems affecting the growth of rural residents' business and property incomes remain unresolved.

Analisis Hubungan antara Motivasi dengan Skala Usaha dan Pendapatan Peternak Domba Lokal di Kecamatan Kertajati Kabupaten Majalengka

A research study was conducted in the Kertajati District, Majalengka Regency, to analyze the motivation levels of local sheep farmers and their relationship with business scale and income. The study, which took place from March 8 to April 15, 2023, used a sample of 85 sheep farmers selected through purposive sampling. The analytical methods employed included a survey method with descriptive analysis and rank spearman analysis. The results revealed that the farmers in Kertajati District had a moderate level of motivation towards sheep farming, with exterior factors having the greatest impact on their motivation. There was a strong correlation between motivation and business scale (r = 0.668), indicating a significant relationship. However, the relationship between motivation and income, as well as the relationship between business scale and income, had less meaningful correlations (r = 0.081 and r = 0.069, respectively). In conclusion, the study showed that farmers in the area have a moderate motivation to raise sheep, and there is a significant relationship between motivation and business scale.